Dudley Metropolitan Borough Council (26 010 301)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 20 Jul 2026
The Ombudsman's final decision:
Summary: We will not investigate Miss X’s complaint about Council Tax liability because there is a right of appeal to the Valuation Tribunal.
The complaint
- Miss X complains the Council has wrongly made her liable for Council Tax after she left a property.
- Miss X says this caused distress.
- Miss X wants the Council to wipe the debt or properly consider liability for the outstanding Council Tax.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this right. (Local Government Act 1974, section 26(6)(a), as amended)
- The Valuation Tribunal deals with appeals against decisions on Council Tax liability and Council Tax support or reduction.
How I considered this complaint
- I considered information provided by Miss X.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Disputes about Council Tax liability can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council Tax.
- We consider our powers on what we could achieve as part of our consideration of whether an alternative remedy exists and whether it is reasonable for a person to use it.
- We will not investigate Miss X’s complaint. The Ombudsman cannot determine Council Tax liability, nor can we instruct the Council to wipe a Council Tax debt. It is therefore reasonable for Miss X to appeal to the Valuation Tribunal about the matter.
Final decision
- We will not investigate Miss X’s complaint because it is reasonable for her to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman